6 GST/HST Account Setup tax and accounting engagements in full — what the client came to us with, what we did, and what it was worth. Each one is specific to gst/hst account setup work, not a general example.
Case Study 1 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $19,000 Saved Each Year — Manufacturer Exporting to the, Saskatoon
Client: A manufacturer exporting to the US · Where: Saskatoon, Saskatchewan · Engagement: 5 weeks, fixed fee
Annual saving$19,000
Tax on reorganisationDeferred
Elections filedOn time
The situation
A manufacturer exporting to the US in Saskatoon, Saskatchewan had outgrown the structure it started with. A sales tax account filed annually while the CRA had moved the business to quarterly was the immediate problem; the longer-term one was that the structure blocked the next step.
What we did
We mapped the current structure, modelled the target, and rebuilt the sales ledger by customer province, applied the correct place-of-supply rate to each stream, and filed corrected returns before the CRA opened a review — with the tax-deferred elections filed on time and the supporting valuations documented.
The result
The reorganisation completed without triggering tax, and the new structure saves approximately $19,000 a year while removing the exposure the old one carried.
Case Study 2 · Deadline rescue
Filed On Time From A Standing Start, $64,000 Penalty Avoided — Wholesale Food Distributor, Windsor
A wholesale food distributor in Windsor, Ontario came to us 4 weeks before its filing deadline with HST charged at the home-province rate on sales into four different provinces. A late filing would have triggered a penalty of roughly $64,000 before interest.
What we did
We worked backwards from the deadline. We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings, prioritising the items that actually gated the filing and deferring everything that did not.
The result
The return was filed on time and complete. The $64,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 3 · Cash and remittance control
Remittance Schedule Corrected, $19,000 Refunded — Professional Practice with Exempt, Vancouver
Client: A professional practice with exempt and taxable supplies · Where: Vancouver, British Columbia · Engagement: 6 weeks, fixed fee
Overpayment refunded$19,000
Late remittances sinceZero
ScheduleAutomated
The situation
Remittances at a professional practice with exempt and taxable supplies in Vancouver, British Columbia were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat a registration threshold crossed nine months before anyone registered.
What we did
We backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result
Penalties stopped from the following remittance onwards, and $19,000 of overpaid instalments was refunded.
Case Study 4 · Scaling without breaking
Growth Handled Without A Missed Filing, $56,000 Freed — Marketing Agency Billing Outside, London
Client: A marketing agency billing outside its home province · Where: London, Ontario · Engagement: 4 weeks, fixed fee
Cash freed$56,000
Compliance failuresNone
ReportingMonthly
The situation
A marketing agency billing outside its home province in London, Ontario was opening in a second province — different filing obligations, a different payroll regime, and input tax credits claimed on the exempt side of a mixed-supply business already in the file.
What we did
We assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment and put monthly reporting in place so the owner could see the cash effect of growth while there was still time to act on it.
The result
Growth was absorbed without a compliance failure. $56,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 5 · Missed incentive claimed
$48,000 Credit Claim Filed And Accepted Without Adjustment — Multi-Province Online Retailer, Moncton
Client: A multi-province online retailer · Where: Moncton, New Brunswick · Engagement: 9 weeks, fixed fee
Claim value$48,000
AcceptedWithout adjustment
RepeatableAnnually
The situation
A multi-province online retailer in Moncton, New Brunswick assumed the credits did not apply to a business its size. Input tax credits claimed on the exempt side of a mixed-supply business meant they had applied all along.
What we did
We identified the qualifying activity, built the documentation to support it, and rebuilt the sales ledger by customer province, applied the correct place-of-supply rate to each stream, and filed corrected returns before the CRA opened a review.
The result
$48,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 6 · Backlog brought current
7 Years Filed, $91,000 Removed From The Assessed Balance — Used-Equipment Dealer, Mississauga
A used-equipment dealer in Mississauga, Ontario had not filed for 7 years. The CRA had issued arbitrary assessments, and the business was carrying a sales tax account filed annually while the CRA had moved the business to quarterly on top of a growing interest balance.
What we did
We started with the oldest year and worked forward so each year's closing balances fed the next. We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings, filing the years in sequence rather than all at once.
The result
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $91,000 of the estimated balance came off, with a payment arrangement covering the rest.
Reviewed for the 2025 tax year by Udit Gupta, Certified Tax Accountant. Figures describe representative engagements of this type; outcomes depend on your own facts. Client names and identifying details are omitted for confidentiality.
